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Nippon Building Fund's other current assets for the quarter that ended in Dec. 2025 was 円5,486 Mil.
Nippon Building Fund's quarterly other current assets
increased
from Dec. 2024 (円5,206 Mil) to Jun. 2025 (円5,408 Mil) and
increased
from Jun. 2025 (円5,408 Mil) to Dec. 2025 (円5,486Mil).
Nippon Building Fund's annual other current assets
declined
from Dec. 2023 (円5,335 Mil) to Dec. 2024 (円5,206 Mil)
increased
from Dec. 2024 (円5,206 Mil) to Dec. 2025 (円5,486 Mil).
Nippon Building Fund Other Current Assets Related Terms
Nippon Building Fund Other Current Assets Historical Data
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The historical data trend for Nippon Building Fund's Other Current Assets can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Nippon Building Fund Other Current Assets Calculation
Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:
Cash
Trade Receivables
Inventory
The assets grouped under other current assets are most commonly:
Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)
Some companies can and do choose to report each of these items separately.
Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.
Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.
Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.
Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.
There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.
At most companies, other current assets are a small and unimportant part of the total balance sheet.
What does a Other Current Assets of 円5,486 Mil mean?
Nippon Building Fund (TSE:8951) has a Other Current Assets of 円5,486 Mil as of Dec. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Nippon Building Fund.
Is Nippon Building Fund's Other Current Assets too high?
Nippon Building Fund's current Other Current Assets is 円5,486 Mil. Overall, Nippon Building Fund has a GF Score™ of 56/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Building Fund's Other Current Assets compare to BXP and ARE?
Nippon Building Fund's Other Current Assets of 円5,486 Mil can be compared against companies in the REITs industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Other Current Assets for a REITs company?
A good Other Current Assets depends on the REITs industry context. However, Other Current Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Nippon Building Fund. Nippon Building Fund's current Other Current Assets is 円5,486 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Building Fund stock overvalued right now?
Based on GuruFocus' analysis, Nippon Building Fund (TSE:8951) is currently considered Modestly Overvalued. The stock's GF Value™ is 円106,410.61, compared to a current price of 円136,600.00 — trading 28.4% above its estimated fair value. The current Other Current Assets is 円5,486 Mil. Nippon Building Fund's overall GF Score™ is 56/100 with 10 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For Nippon Building Fund (TSE:8951), the current Other Current Assets is 円5,486 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Nippon Building Fund (TSE:8951) Overvalued in 2026?
Based on GuruFocus' analysis, Nippon Building Fund stock appears to be overvalued.
The current stock price of 円136,600.00 is trading 28.4% above its estimated GF Value™ of 円106,410.61.
GuruFocus considers Nippon Building Fund to be Modestly Overvalued.
Key valuation signals for TSE:8951:
Other Current Assets: 円5,486 Mil
GF Value™: 円106,410.61 vs. price of 円136,600.00 (28.4% above fair value)
No single metric tells the full story. See the TSE:8951 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nippon Building Fund Inc is a Japanese real estate investment trust engaged in the acquisition, ownership, and leasing of properties in the Greater Tokyo area. The company's real estate portfolio comprises of large corporate office buildings. The majority of these are located in the five wards of Tokyo's central business district. Office space located throughout the rest of Tokyo also makes up a substantial percentage of Nippon Building Fund's assets. The company derives the majority of its income in the form of rental revenue from tenants. Nippon Building Fund's customers are firms from the service, electrical equipment, and information and communications industries in terms of square footage used.
56GF Score
Get the complete analysis for TSE:8951
Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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